Статья 'Уклонение от уплаты налогов посредством оффшорных схем: некоторые теоретико-прикладные аспекты' - журнал 'Law and Politics' - NotaBene.ru
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Reference:

Уклонение от уплаты налогов посредством оффшорных схем: некоторые теоретико-прикладные аспекты

Val'ter Aleksandr Vladimirovich

N/A

625022, Russia, Tyumen, Gazovikov 43, office #81

alekssumachev@mail.ru
Other publications by this author
 

 

DOI:

10.7256/2454-0706.2015.3.42700

Received:

01-01-2013


Published:

19-03-2015


Abstract: The subject of this research consists in the illegal ways of avoiding taxation by using the offshore schemes. The object of this research is the social relations in the area of criminal legal fight against tax crimes. The author provides a detailed description of the mechanisms of the offshore schemes within the system of methods to illegally avoid paying taxes. A research is conducted on the foreign experience on tax avoidance by use of the offshore schemes and the way to counter such activity. A special attention is given to the practical measures on the fight against tax avoidance. The research is based on the dialectic method, and uses other methods such as comparative-legal ans systemic-logical. Among the main conclusions of the conducted research is the fact that the author not only analyzed the possible illegal ways of avoiding taxation by using the offshore schemes and the current measures of countering such activities, but also proposed practical measures to counteract this phenomenon.


Keywords:

criminal law, qualification, punishment, crime, offshore, way of committing a crime, evasion, Taxes, tax crime, business

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